Management Accounting

Code UE : US1720

  • Cours
  • 3 crédits

Responsable(s)

Thomas DURAND

Jean-Michel RAICOVITCH

Public et conditions d'accès

  • Bachelor’s Degree holder or equivalent
  • 3 years of professional experience
  • Proficiency in English: (TOEFL IBT 90 or IELTS: 6.5 or TOEIC 800) 
  • Before the course students are required to
    • 1. Understand the principles of accounting and the concepts supporting financial statements;
    • 2. Have a minimal knowledge of maths;
    • 3. Be able to adopt a critical approach and to argue.

Objectifs pédagogiques

Any decision in a firm has a financial impact: recruiting, investing, producing, selling… Any project, forecast or analysis require relevant information to make the good decision. Managerial accounting provides key data to managers for planning, controlling and analyzing the decisions’ impact.
Course objectives
  • 1. Analyze the performance of the firm according to the decision making;
  • 2. Understand the cost structure
  • 3. Assess the new opportunities of the firm;
  • 4. Allocate efficiently the resources of the firm;
  • 5. Communicate and report about the financial and operational situation towards managers.

Compétences visées

At the end of the course, students should know and be able to demonstrate their ability to:
1. Master the key instruments of managerial accounting (job order costing, ABC…)
2. Analyze and discuss the performance of the corporation, how it can be measured and managed
3. Evaluate an accounting control system
4. Use management accounting to pilot the corporation (Balanced Scorecards, budgets…)
5. Critically evaluate the implication of environmental, social, and economic changes with respect to the management system

Contenu

Chapter 1 Introduction : the control system
Chapter 2 Relevant Costs for Decision Making
Chapter 3 Cost Volume Profit Analysis/ Marginal Analysis
Chapter 4 & 15 Costing and pricing : Full Costing
Chapter 8 & 9 Costing & Pricing (ABC)
Chapter 10 & 12 balanced scorecard
Chapter 6,7 & 8 Budgeting and Planning

Bibliographie

  • Boisselier P. et al. : Contrôle de gestion, coll. Gestion, Vuibert, 666 p.
  • Colasse B. : Introduction à la comptabilité, 12ème édition, Economica, 596 p..

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Contact

EPN 15 Stratégies - IIM
2 rue conté
75003 Paris
Tel :01 40 27 26 36
Emmanuelle Rochefort

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